Official Reply of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Tax Treaties regarding the Calculation and Imposition of Individual Income Tax
Official Reply of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Tax Treaties regarding the Calculation and Imposition of Individual Income Tax
Official Reply of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Tax Treaties regarding the Calculation and Imposition of Individual Income Tax
Cai Shui Xie Zi[1986] No.29
November 27, 1986
The Beijing Tax Bureau,
The report Shi Shui Wai Zi [86] No. 880 is acknowledged on November 5, 1986. The issues referred to therein concerning the Implementation of the tax treaties regarding the calculation and imposition of individual income tax are hereby clarified as follows:
I. Any individual resident who comes from a country that has concluded a double tax avoidance treaty with China and receives income from employment while in China shall be taxed on all income earned whilst in China unless he meets the three tax exemption conditions specified in the relevant treaty.
......
Cai Shui Xie Zi[1986] No.29
November 27, 1986
The Beijing Tax Bureau,
The report Shi Shui Wai Zi [86] No. 880 is acknowledged on November 5, 1986. The issues referred to therein concerning the Implementation of the tax treaties regarding the calculation and imposition of individual income tax are hereby clarified as follows:
I. Any individual resident who comes from a country that has concluded a double tax avoidance treaty with China and receives income from employment while in China shall be taxed on all income earned whilst in China unless he meets the three tax exemption conditions specified in the relevant treaty.
......